Form No. 10AA - Details of accounts under section 80G(5C)(v) of the Income-tax Act 1961, for providing relief to the victims of earthquake in Gujarat (Omitted)
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Section 80G compliance: reporting, accounting and audit requirements for donations used in Gujarat earthquake relief. Prescribes reporting and accounting requirements for donations for Gujarat earthquake relief under section 80G(5C)(v), requiring entities to provide identifying details, project description, amounts raised, bank accounts, disclosure of concurrent projects, itemised receipts distinguishing relief donations, amounts spent, unutilised balances and transfers to the Prime Minister's National Relief Fund, and a schedule of expenditure by purpose together with an auditor's certificate confirming separate books and that the accounts give a true and fair view.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Section 80G compliance: reporting, accounting and audit requirements for donations used in Gujarat earthquake relief.
Prescribes reporting and accounting requirements for donations for Gujarat earthquake relief under section 80G(5C)(v), requiring entities to provide identifying details, project description, amounts raised, bank accounts, disclosure of concurrent projects, itemised receipts distinguishing relief donations, amounts spent, unutilised balances and transfers to the Prime Minister's National Relief Fund, and a schedule of expenditure by purpose together with an auditor's certificate confirming separate books and that the accounts give a true and fair view.
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